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This tutorial aims to simplify understanding of software as a service (SaaS) terms such as AR, MRR, LTV, CAC, gross versus net, MR churn, customer churn, expansion, contraction, reactivation, churn rate, customer churn, revenue churn, net revenue churn, negative churn rate, lifetime value, cost of acquisition, among others. It emphasizes the importance of grasping these concepts in running a successful SaaS company and offers a thorough explanation through a video tutorial. Whether you are new to SaaS or an experienced employee, this video will provide valuable insights.